Analysis
Subheading 0803.10 covers plantains, within heading 0803. The first six digits are shared by every country that uses the Harmonized System, so this part of the code is the same in the US, UK and EU schedules; the 2 US tariff lines below it are national.
1 of its 2 lines with a percentage rate are duty-free at the general rate (50%) and 1 are dutiable, from duty-free up to 1.4%. The median line pays 0.7%.
The US splits it as follows: 0803.10.10 for plantains: fresh (duty-free) and 0803.10.20 for plantains: dried (1.4%).
By Census's concordance, most of its statistical lines are made by Other Noncitrus Fruit Farming (111339) and Dried and Dehydrated Food Manufacturing (311423). Those are the NAICS industries a US producer of these goods would report under.
Goods only reach 0803.10 once they fall within heading 0803 (bananas and plantains, fresh or dried). Under General Rule 6, subheadings are then compared only with others at the same level, so a product is matched against its siblings, not against lines elsewhere in the chapter.
Tariff lines
| Line | Description | General rate |
|---|---|---|
| 0803.10.10 | Plantains: fresh | Free |
| 0803.10.20 | Plantains: dried | 1.4% |